The Tax Cuts and Jobs Act created a federal tax credit for employers that provide qualified paid family and medical leave to employees. However, it’s subject to numerous rules and is only available for the 2018 and 2019 tax years. An eligible employer can claim a credit equal to 12.5% of wages paid to qualifying employees who are on family and medical leave, if the leave payments are at least 50% of the normal wages paid to them. For each 1% increase over 50%, the credit rate increases by 0.25%, up to a maximum credit rate of 25%. bit.ly/2UJaPYy... See MoreSee Less